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2017 (12) TMI 1514 - AT - CustomsPenalty u/s 112(a) of the Customs Act, 1962 - it was alleged that the appellant helped importer in misdeclaration of value as well as quantity of imported assorted consumer goods - Held that: - there is no clear cut evidence of abetment or instigation on the part of the appellant to undervalue the goods declared by the importers. In fact the appellant has only acted as a Clearing and Forwarding Agent and there is no independent corroborative evidence to come to the conclusion that he has helped the importer in evading the payment of customs duty - the appellant's case is squarely covered by the provisions of Section 28(6) of the Customs Act which clearly lays down that once the duty with interest and penalty has been paid in full, then the proceedings in respect of the importer as well as other persons should be deemed conclusive. The appellant is covered by Section 28(6) and therefore the proceedings against him also stands concluded once the importer has accepted the undervaluation and paid the differential duty along with interest and penalty - penalty u/s 112(a) of the CA, 1962 set aside - appeal allowed - decided in favor of appellant.
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